118771
118771
forskning
2010-01-06T08:00:00.000Z
en

On the measurement of environmental taxes

Published:

In a new Discussion Paper Annegrete Bruvoll discusses the distinctions between the Pigouvian and the fiscal taxes in light of tax theory. The revenues following the Eurostat et al. statistical basis deviate significantly from the revenues from the environmental taxes defined on the basis of theory. Steps should be taken to harmonize the international statistics of environmental taxes with economic tax theory.

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